Exposure draft, deferred tax : recovery of underlying assets (proposed amendment to IAS 12) : comments to be received by 9 November 2010 (Book, 2010) [WorldCat.org]
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Exposure draft, deferred tax : recovery of underlying assets (proposed amendment to IAS 12) : comments to be received by 9 November 2010

Author: International Accounting Standards Board.; IFRS Foundation.
Publisher: London : IFRS Foundation Publications Dept., ©2010.
Series: International Accounting Standards Board.; International accounting standard
Edition/Format:   Print book : English
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Document Type: Book
All Authors / Contributors: International Accounting Standards Board.; IFRS Foundation.
ISBN: 9781907026935 1907026932
OCLC Number: 681614982
Notes: "ED/2010/11."
"September 2010"--Cover.
"This exposure draft contains a proposal ... to provide an exception to the principle that the measurement of deferred tax liabilities and deferred tax assets should reflect the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities."--Introd. (p. 4).
Description: 20 pages ; 21 cm
Series Title: International Accounting Standards Board.; International accounting standard
Other Titles: Deferred tax
Recovery of underlying assets (proposed amendment to IAS 12)
IAS 12, deferred tax: recovery of underlying assets.
Responsibility: International Accounting Standards Board.

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